6.3.2 the rate of profitTo apply the method of the CPM, the need to select the rate of profit ("PLI") need to determine the appropriate level of profits of the transaction to be assessed. The rate of profit will determine the level of profit that the company obtained from the investment of the resources and have the risk.Circular 66/2010 Guide made the determination of the market value of the business transactions between related parties, the three links the rate of profit is used to review the affiliate transactions as follows: net income before tax rate on gross revenue ("NP"). rate net income before tax of costs ("NCP"). net income before tax rate on total assets ("ROA").In the process of analyzing the rate of profit is suitable for the following key factors were considered: accounting methods and the cost structure of the product. nature of activities, product groups and stages of production or consumption. the level of assets, capital and costs used for the implementation of the main functions of the basebusiness.Select a company in the rate of profit above to compare the level of profitability of trading links and transactions independently and can use one or more other words fertility rate is regulated under the financial reporting regime to support checking the accuracy of the rate selected.6.3.2.1 net income rate of revenue ("NP")The rate of net income on total turnover financial ratio is based on net revenues before tax generated from sales. The rate of net income on the income used to determine the level of equivalence between being firm reviews and comparison companies.The rate of net income of revenue determines the profit before tax level (the company obtained from each sales contract under the provisions of the circular. NP is calculated by taking net income before taxes divided by total revenue.The rate of net income on total turnover shall be calculated as follows:
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